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After section 269ZF insert— “Relevant profits” (269ZFA) (1) A company's “relevant profits” for an accounting period are— (a) the company's qualifying profits for the accounting period, less (b) the company's deductions allowance for the accounting period (see section 269ZD(6)). (2) A company's “qualifying profits” for an accounting period are— (a) the amount given by paragraph (1) of step 1 in section 269ZF(3) in determining the company's qualifying trading profits and qualifying non-trading profits for the accounting period, less (b) the amount given by paragraph (1) of step 2 in section 269ZF(3) in determining those profits for the accounting period.